The effect of matching tax and diagnostic tax on growth opportunities of listed companies in Tehran Stock Exchange

Taxation is one of the variables that the government uses to influence macroeconomic variables such as economic growth, inflation and unemployment as well as resource allocation and income distribution. Increasing the share of taxes in government spending reduces undesirable economic effects on society. For this reason, the subject of taxation has long been a subject of interest to economics and public finance experts, and tax laws have evolved. The purpose of this research is to investigate the effect of matching tax and diagnostic tax on growth opportunities of listed companies in Tehran Stock Exchange. The statistical sample of the present study consisted of 129 companies for the period of 2010-2010, and also specialized software for processing, classification and preparation of variables and entry into Eviews software and finally to estimate the model to refute or accept the research hypothesis. Eviews were used. The results of the study showed that according to the research hypothesis, the compliance of express tax and diagnostic tax has a direct and significant impact on corporate growth opportunity.